The annual budgeted conversion costs for a lean cell are $262,350 for 3,300 production hours. Each unit produced by the cell requires 12 minutes of cell process time. During the month, 2,280 units are manufactured in the cell. The estimated materials costs are $67 per unit.

(Round the per unit cost to the nearest cent and use in subsequent computations. If required, round your answers to the nearest dollar.)

Journalize the following entries for the month:

a. Materials are purchased to produce 2,400 units.

b. Conversion costs are applied to 2,280 units of production.

c. The cell completes 2,170 units, which are placed into finished goods.

If an amount box does not require an entry, leave it blank.

a.	Raw and In Process Inventory	fill in the blank 2	fill in the blank 3
	Accounts Payable	fill in the blank 5	fill in the blank 6
b.	Raw and In Process Inventory	fill in the blank 8	fill in the blank 9
	Conversion Costs	fill in the blank 11	fill in the blank 12
c.	Finished Goods Inventory	fill in the blank 14	fill in the blank 15
	Raw and In Process Inventory	fill in the blank 17	fill in the blank 18